CBIC – GST the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018

CBIC – GST

The Central Board of Indirect Taxes & Customs has issued an Order which may be called as the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018. The Order is being issued to specify that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under sub section (1) for the month of March, 2019 or for the quarter January, 2019 extended to March, 2019 for availing ITC of FY 2017-18.